December 31,

 

 

 

2015

 

 

 

HK$

 

 

 

 

 

 

 

 

163,696

 

Trade receivables, net

 

 

303,681

 

 

 

105,221

 

Deposits, prepayment and other receivables

 

 

42,345

 

 

 

3,431

 

Current assets of discontinued operations

 

 

 

 

 

 

 

 

Property, plant and equipment, net

 

 

190,776

 

Deferred tax assets

 

 

13,260

 

Non-current assets of discontinued operations

 

 

Total assets of discontinued operations

 

 

 

 

December 31,

 

 

 

2015

 

 

 

HK$

 

 

 

 

 

 

 

 

29,223

 

Trade payables

 

 

111,659

 

 

 

141,606

 

Tax payable

 

 

Current liabilities of disposal liabilities

 

 

Total liabilities of disposal liabilities

 

 

347,595

 

 

 

 

 

 

HK$

 

HK$

 

HK$

 

 

 

 

 

 

 

 

 

 

 

 

Revenue

 

 

1,298,493

 

 

1,073,536

 

 

-

 

Cost of sales

 

(977,851)

 

(778,059)

 

 

 

 

 

 

 

Gross profit

 

 

320,642

 

 

295,477

 

 

-

 

Other revenue

 

 

6,200

 

 

5,897

 

 

-

 

Selling, general and administrative expenses

 

 

(158,882)

 

 

(125,520)

 

 

-

 

Gain/(loss) on disposal of property, plant and equipment

 

 

(841)

 

 

1,197

 

 

-

 

Written off of property, plant and equipment

 

 

(2,798)

 

 

-

 

 

-

 

Gain on disposal of PIHL

 

 

-

 

 

540,921

 

 

141,341

 

Interest income

 

 

311

 

 

294

 

 

-

 

Finance costs

 

 

 

 

 

 

-

 

 

 

 

 

 

 

 

 

Profit before income tax

 

 

163,204

 

 

717,721

 

 

-

 

Income tax expense

 

(29,952)

 

(31,187)

 

 

 

 

 

 

 

Profit for the year

 

 

133,252

 

 

686,534

 

 

141,341

 

 

 

 

 

 

 

 

 

 

 

 

Other comprehensive income

 

 

 

 

 

 

 

 

 

 

Exchange gain on translation of financial statements of foreign operations

 

 

 

 

 

 

-

 

Income from discontinued operations attributable to members of the Company

 

 

131,686

 

 

674,293

 

 

141,341